题目

英语翻译
The long-term note payable bears interest at 12% per year.The unadjusted Interest Expense account equals the amount paid for the first 11 months of the 2011 fiscal year.The $240 accrued interest for June has not yet been paid or recorded.(The company is required to make a $5,000 payment toward the note payable during the 2012 fiscal year.)

提问时间：2021-04-01

答案

远期应付票据的利率为每年12%."利息支出" 账上的未调整数额,是 2011 财政年度头 11 个月所支付的利息.六月份的 $240 应付利息尚未支付,亦未记录入账.（该公司在 2012 财政年度需要支付的应付票据款额为 $5,000.）